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    <title>2024 (1) TMI 1047 - DELHI HIGH COURT</title>
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    <description>HC ruled that retrospective GST registration cancellation from 01.07.2017 was improper. The court modified the cancellation order to 06.05.2019, emphasizing that retrospective cancellation must be based on objective criteria. The Show Cause Notice was found deficient for not adequately informing the petitioner about potential retrospective cancellation, thereby ensuring procedural fairness in tax administration.</description>
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      <description>HC ruled that retrospective GST registration cancellation from 01.07.2017 was improper. The court modified the cancellation order to 06.05.2019, emphasizing that retrospective cancellation must be based on objective criteria. The Show Cause Notice was found deficient for not adequately informing the petitioner about potential retrospective cancellation, thereby ensuring procedural fairness in tax administration.</description>
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